Beyond the arm. L’uso dei sistemi esperti per la revisione contabile e l’individuazione delle frodi aziendali

The thesis presented concerns the use of expert systems and new technologies for auditing with particular reference to the identification of corporate fraud related to fraudolent financial information. The articulation of the thesis reflects the development phases of the research work carried out during the years which, starting from purely theoretical studies and research, was then enriched with the experiences gained in the context of the collaboration at the Revisya project undertaken by auditing and consulting firm RSM Società di Revisione e Organizzazione Contabile S.p.A.. The chapters therefore retrace the studies and activities carried out over the years, summarizing the subjects and issues in-depth thanks to the studies carried out in the field of fraud, forensic disciplines and new technologies applied to the audit activities. .. [edited by Author]